2007 Legislation
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HOUSE BILL NO. 215 – Land/protect wildlife/weed control

HOUSE BILL NO. 215

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Bill Status



H0215...............................................by REVENUE AND TAXATION
PROPERTY TAX - LAND - WILDLIFE PROTECTION - Amends existing law relating to
land used to protect wildlife and wildlife habitat to revise and clarify
the application process to claim the tax status as land used to protect
wildlife and wildlife habitat; to require that the management plan shall
include controlling noxious weeds; to require an annual progress report on
management of the target species and controlling noxious weeds when making
subsequent annual application under this section; to provide an exception
to the requirement to annually file the conservation agreement or a copy of
the document creating the conservation easement; and to provide conditions
that result in loss of the tax status.
                                                                        
02/20    House intro - 1st rdg - to printing
02/21    Rpt prt - to Rev/Tax
02/27    Rpt out - rec d/p - to 2nd rdg
02/28    2nd rdg - to 3rd rdg
03/01    3rd rdg - PASSED - 66-0-4
      AYES -- Anderson, Andrus, Barrett, Bayer, Bedke, Bell, Bilbao, Block,
      Bock, Bolz, Brackett, Bradford, Chadderdon, Chavez, Chew, Clark,
      Collins, Crane, Durst, Edmunson, Eskridge, Hagedorn, Hart, Harwood,
      Henbest, Henderson, Jaquet, Killen, King, Kren, Labrador, LeFavour,
      Loertscher, Luker, Marriott, Mathews, McGeachin, Mortimer, Moyle,
      Nielsen, Nonini, Pasley-Stuart, Patrick, Pence, Raybould, Ring,
      Ringo, Roberts, Ruchti, Rusche, Sayler, Schaefer, Shepherd(2),
      Shepherd(8), Shirley, Shively, Smith(30), Smith(24), Snodgrass,
      Stevenson, Thayn, Trail, Vander Woude, Wood(27), Wood(35), Mr.
      Speaker
      NAYS -- None
      Absent and excused -- Black, Boe, Lake, Wills
    Floor Sponsor - Barrett
    Title apvd - to Senate
03/02    Senate intro - 1st rdg - to Loc Gov
03/09    Rpt out - rec d/p - to 2nd rdg
03/12    2nd rdg - to 3rd rdg
03/15    3rd rdg - PASSED - 34-0-1
      AYES -- Andreason, Bair, Bilyeu, Broadsword, Burkett, Cameron,
      Coiner, Corder, Darrington, Davis, Fulcher, Gannon, Geddes, Goedde,
      Hammond, Heinrich, Hill, Jorgenson, Kelly, Keough, Langhorst, Little,
      Lodge, Malepeai, McGee, McKague, McKenzie, Pearce, Richardson,
      Schroeder, Siddoway, Stegner, Stennett, Werk
      NAYS -- None
      Absent and excused -- Bastian
    Floor Sponsor - Siddoway
    Title apvd - to House
03/16    To enrol - Rpt enrol - Sp signed
03/19    Pres signed - To Governor
03/23    Governor signed
         Session Law Chapter 168
         Effective: 01/01/07

Bill Text


                                                                        
                                                                        
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-ninth Legislature                   First Regular Session - 2007
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                                     HOUSE BILL NO. 215
                                                                        
                             BY REVENUE AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO LAND USED TO PROTECT WILDLIFE AND WILDLIFE HABITAT; AMENDING  SEC-
  3        TION  63-605, IDAHO CODE, TO REVISE AND CLARIFY THE APPLICATION PROCESS TO
  4        CLAIM THE TAX STATUS PROVIDED IN THIS SECTION, TO REQUIRE THAT THE MANAGE-
  5        MENT PLAN SHALL INCLUDE CONTROLLING NOXIOUS WEEDS, TO  REQUIRE  AN  ANNUAL
  6        PROGRESS  REPORT  ON MANAGEMENT OF THE TARGET SPECIES AND CONTROLLING NOX-
  7        IOUS WEEDS WHEN MAKING SUBSEQUENT ANNUAL APPLICATION UNDER  THIS  SECTION,
  8        TO  PROVIDE AN EXCEPTION TO THE REQUIREMENT TO ANNUALLY FILE THE CONSERVA-
  9        TION AGREEMENT OR A COPY OF THE DOCUMENT CREATING THE  CONSERVATION  EASE-
 10        MENT, TO PROVIDE CONDITIONS THAT RESULT IN LOSS OF THE TAX STATUS PROVIDED
 11        IN  THIS SECTION AND TO MAKE TECHNICAL CORRECTIONS; DECLARING AN EMERGENCY
 12        AND PROVIDING RETROACTIVE APPLICATION.
                                                                        
 13    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
 14        SECTION 1.  That Section 63-605, Idaho Code, be, and the  same  is  hereby
 15    amended to read as follows:
                                                                        
 16        63-605.  LAND  USED TO PROTECT WILDLIFE AND WILDLIFE HABITAT. (1)  For the
 17    tax year commencing January 1, 2007, an application for appraisal,  assessment
 18    and taxation under this section as land actively devoted to agriculture pursu-
 19    ant  to section 63-604, Idaho Code, shall be filed in the office of the county
 20    assessor on or before the fourth Monday in June 2007. For the  tax  year  com-
 21    mencing  January  1, 2008, and for each and every year thereafter, an applica-
 22    tion for appraisal, assessment and taxation under this section as land  activ-
 23    ely  devoted  to  agriculture pursuant to section 63-604, Idaho Code, shall be
 24    filed in the office of the county assessor between January 1 and April  15  of
 25    each  year  for  which the requested tax status is to apply. Land eligible for
 26    this tax status is land which is either:
 27        (1a)  Owned and used for wildlife habitat by a private, nonprofit corpora-
 28        tion which corporation has a recognized tax exempt  status  under  section
 29        501(c)(3) of the iInternal rRevenue cCode, and which corporation qualifies
 30        for exemption status under section 63-602C, Idaho Code, and which corpora-
 31        tion is dedicated to the conservation of wildlife or wildlife habitat; or
 32        (2b)  Being  managed pursuant to a conservation easement or a conservation
 33        agreement, as defined in this section and which easement or agreement  has
 34        been  entered  into  with a private, nonprofit corporation which has a tax
 35        exempt status under section 501(c)(3) of  the  iInternal  rRevenue  cCode,
 36        which    corporation qualifies for exemption status under section 63-602C,
 37        Idaho Code, and which land formerly qualified, for three  (3)  consecutive
 38        years immediately preceding management of the land pursuant to a conserva-
 39        tion  easement  or  a  conservation agreement, as land actively devoted to
 40        agriculture pursuant to section 63-604, Idaho Code, dry  grazing  land  or
 41        waste  pursuant  to  rule, shall be eligible for appraisal, assessment and
 42        taxation as agricultural property, dry grazing land or waste  pursuant  to
 43        rule.
                                                                        
                                       2
                                                                        
  1        (2)  As  used  in  this  section, "conservation agreement" means a written
  2    document between a private, nonprofit corporation enumerated in subsection (1)
  3    of this section and the landowner which defines wildlife, flora  or  fauna  or
  4    freshwater  biota  to  be  protected and outlines a minimum of a ten (10) year
  5    management plan to protect target species and  to  control  noxious  weeds  in
  6    accordance  with  Idaho  noxious weed law in chapter 24, title 22, Idaho Code.
  7    Progress in managing the target species and controlling noxious weeds shall be
  8    monitored and an annual progress report shall be  submitted  each  year  along
  9    with the application filed as required in this section.
 10        (3)  The  conservation  agreement  or  a copy of the document creating the
 11    conservation easement shall be filed with the county assessor by April  15  of
 12    the  year  for which application for the tax status is claimed made. Following
 13    initial approval of an application in any tax year, for each subsequent,  con-
 14    secutive  year  in which application is made and the tax status is claimed, it
 15    shall not be necessary to resubmit the conservation agreement or a copy of the
 16    document creating the conservation easement unless the agreement  or  easement
 17    document  has  been amended. In the event the document is amended, the amended
 18    version shall be submitted with that year's application.
 19        (4)  Failure to file an application for each year that  tax  status  under
 20    this  section is claimed, or failure to annually document progress in managing
 21    the target species and controlling noxious weeds as required in subsection (2)
 22    of this section, shall result in loss of the tax status provided in this  sec-
 23    tion.
                                                                        
 24        SECTION  2.  An  emergency  existing  therefor,  which emergency is hereby
 25    declared to exist, this act shall be in full force and effect on and after its
 26    passage and approval, and retroactively to January 1, 2007.

Statement of Purpose / Fiscal Impact



                       STATEMENT OF PURPOSE

                             RS 17061

This legislation is to revise and clarify the application process
to claim the tax status provided in Section 63-605, Idaho Code.  It
will require that the management plan includes controlling noxious
weeds, will require an annual progress report on management of the
target species and controlling noxious weeds when making subsequent
annual application under this section, will provide an exception to
the requirement to annually file the conservation agreement or a
copy of the document creating the conservation easement, and to
provide conditions that result in loss of the tax status provided
in this section and to make technical corrections.


                           FISCAL NOTE

There is no fiscal impact on the general fund.


Contact
Name:  Rep Lenore Hardy Barrett 
Phone: (208) 322-1000
Rep JoAn Wood, 322-1000
Sen Jeff Siddoway, 322-1000


STATEMENT OF PURPOSE/FISCAL NOTE                         H 215